- 1 - HC-KAR NC: 2025:KHC:39207 WP No. 12397 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12397 OF 2024 (T-IT) BETWEEN: NARAYAN LAKSHMI NARASIMHA, S/O NARAYANA, AGED ABOUT 43 YEARS, PREVIOUSLY R/AT NO.171, 5TH CROSS, 2ND MAIN, VENKATESHWARA LAYOUT, S G D R C POST, BENGALURU - 560 029, PRESENTLY R/AT NO. 403, 5TH FLOOR, SAI GANESH NILAYA, PARAPPANNA AGRAHARA MAIN ROAD, PARAPPANNA AGRAHARA, BENGALURU - 560 100, PAN NO:AEVPL4548P. …PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD 7(2)(3), BMTC BUILDING, 80 FT. ROAD, KORAMANGALA, BENGALURU - 560 095. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39207 WP No. 12397 of 2024 2. ADDITIONAL/JOINT /DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, II FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. …RESPONDENTS (BY SRI. Y.V.RAVIRAJ, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONER'S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER CLAUSE (d) OF SECTION 148A OF THE ACT DATED 07.04.2022 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1042641323(1) (ANNEXURE-B) AS WELL AS NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 07.04.2022 IN DIN AND NOTICE NO. ITBA/AST/S/148_1/2022-23/1042641386(1) (ANNEXURE-C) PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:39207 WP No. 12397 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under clause (d) of section 148A of the Act dated 07.04.2022 in DIN & Notice No: ITBA/AST/F/148A/2022-23/ 1042641323(1) [ANNEXURE - B] as well as notice issued under section 148 of the Act dt. 07.04.2022 in DIN & Notice No. ITBA/AST/S/148_1/2022- 23/1042641386(1) [ANNEXURE – C] passed by the 1st Respondent for the Assessment Year 2018-19, and ii. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside, the impugned order passed under section 147 r.w.s 144 r.w.s. 144B of the Act dated 13.03.2024 in DIN & Order No: ITBA/AST/S/147/2023- 24/1062570663(1) [ANNEXURE - P] as well as notice of demand dated 13.03.2024 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023- 24/1062570832(1) [ANNEXURE Q] for the Assessment Year 2018-19 passed by the 2nd Respondent, iii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India - 4 - HC-KAR NC: 2025:KHC:39207 WP No. 12397 of 2024 ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 147 r.w.s 144 r.w.s. 144B of the Act dated 13.03.2024 in DIN & Order No: ITBA/AST/S/147/2023-24/1062570663(1) [ANNEXURE - P] as well as notice of demand dated 13.03.2024 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023-24/1062570832(1) [ANNEXURE- Q] for the Assessment Year 2018-19 passed by the 2nd Respondent and iv. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent to impugned order passed under section 147 r.w.s 144 r.w.s. 144B of the Act dated 13.03.2024 in DIN & Order No: ITBA/AST/S/147/2023-24/1062570663(1) [ANNEXURE - P] as well as notice of demand dated 13.03.2024 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/S/156/2023-24/1062570832(1) [ANNEXURE – Q] for the Assessment Year 2018- 19 passed by the 2nd Respondent and v. Grant the interim relief in terms of prayer (iii) above, and vi. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vii. Direct the Respondents to pay the costs of this Writ Petition.” 2. Heard Sri.Balram R Rao, learned counsel for the petitioner and Sri.Y.V.Raviraj, learned counsel for the respondents. - 5 - HC-KAR NC: 2025:KHC:39207 WP No. 12397 of 2024 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. - 6 - HC-KAR NC: 2025:KHC:39207 WP No. 12397 of 2024 (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 2 Sl No.: 26